In Ivanhoe Company, materials are entered at the beginning of each process, and conversion costs are incurred uniformly throughout the process. Work in process inventories, with the percentage of work done on conversion costs, and production data for its Sterilizing Department in selected months during 2022 are as follows. Beginning Work in Process Ending Work in Process Conversion Cost Units Completed and Transferred Out Conversion Costs Month Units Units January O 11880 2160 60 March o 12,960 3.240 30 May 15,120 7,560 80 0 0 10.800 1.480 July 40 For the 2 E January May Units to be accounted for Beginning work in process Started into production Total units Units accounted for Transferred out Ending work in process Total units